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آموزش رایگان لغات حسابداری - بخش اول

آموزش رایگان لغات حسابداری

بخش اول

علم حسابداری زبان تجارت خوانده می‌شود؛ چون از طریق تهیه گزارش‌های مالی، اطلاعات لازم را دربارهٔ واحدهای اقتصادی در اختیار اشخاص ذی‌نفع و ذی‌علاقه و ذی‌حق قرار می‌دهد.


Accounting is the practice of collecting detailed records on a companies business activities and presenting them in a clear form that the company’s management can easily undrestand.

Accounts Payable

Bills or expense that a company owes, but has not yet paid.

Accounts receivable

Payments that a company is owed, but has not yet received.


A debit is a cost or charge paid by a company for purchases.


A credit is a sum of money transferred to a company or individual.


A transaction is a single finacial or business dealing.

A transaction usually involves the delivery of goods or services in exchange for payment.


Bookkeeping is the practice of making detailed records of a company’s business transactions, including all flows of money in and out of the company and all changes in the goods or property that it owns.


The records produced by bookkeepers from the basis for preparing a company’s financial statements.


A Ledger or general ledger is a book a computer file where a company’s financial activities are recorded.

The ledger is checked, or reconciled, against other records to confirm that no information is missing or incorrect.


The balance is the amount of funds left in a bank account after all debits and credits have been calculated.